Agenda for the IFRIC Meeting

Thursday 6 November 2008, London

• Introduction, including minutes of previous meeting
• D24 Customer Contributions – Redeliberations
• Compliance Costs for REACH (European Commission Regulation Concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals)
• Customer-related Intangible Assets
• Review of Tentative Agenda Decisions published in September 2008 IFRIC Update
  • IAS 39: – Restricted securities
  • IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction – Application to prepaid employer's contribution reserve
• Staff Recommendations for Tentative Agenda Decision
  • Regulatory assets and liabilities
  • IAS 32 – Classification of puttable and perpetual instruments
  • IAS 28 Associates – Potential effect of IFRS 3 and IAS 27 (as revised in 2008) on equity method accounting
  • IAS 39 – Derecognition
  • Fair Value Measurement of Financial Instruments in Inactive Markets – Determining the Discount Rate
• Administrative Session
  • IFRIC work in progress